The Video Nerd: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
The Video Nerd
Largest movements
- Receivables within one year -€32,998
down €32,998 (-47.8%), from €69,007 to €36,009
of which Other amounts receivable: -€45,774
- Tangible fixed assets -€25,135
down €25,135 (-8.3%), from €301,048 to €275,913
of which Plant, machinery and equipment: -€18,711
- Profit (loss) carried forward -€63,156
down €63,156 (-27.6%), from €228,999 to €165,843
- Other debts +€12,692
new in 2025: €12,692
- Debts after one year -€12,177
down €12,177 (-10.0%), from €122,244 to €110,066
- Tax, wage and social debts +€11,853
up €11,853 (+639%), from €1,854 to €13,706
of which Taxes: +€13,609
- Current portion of long-term debt -€8,606
down €8,606 (-39.7%), from €21,649 to €13,044
- Staff costs -€46,303
down €46,303 (-99.6%), from €46,490 to €188
- Taxes +€13,253
up €13,253 (+2,673%), from €496 to €13,749
- Gross operating margin +€4,152
up €4,152 (+5.4%), from €76,751 to €80,903
- Financial income -€2,512
down €2,512 (-98.7%), from €2,545 to €33
- Financial charges -€995
down €995 (-21.5%), from €4,620 to €3,625
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,351 | €323,950 | -€58,401 | -15.3% |
| Fixed assets | 21/28 | €301,048 | €275,913 | -€25,135 | -8.3% |
| Tangible fixed assets | 22/27 | €301,048 | €275,913 | -€25,135 | -8.3% |
| Land and buildings | 22 | €235,567 | €241,443 | +€5,876 | +2.5% |
| Plant, machinery and equipment | 23 | €27,949 | €9,237 | -€18,711 | -66.9% |
| Furniture and vehicles | 24 | €37,533 | €25,233 | -€12,299 | -32.8% |
| Current assets | 29/58 | €81,303 | €48,037 | -€33,266 | -40.9% |
| Amounts receivable within one year | 40/41 | €69,007 | €36,009 | -€32,998 | -47.8% |
| Trade receivables | 40 | €0 | €12,776 | +€12,776 | |
| Other amounts receivable | 41 | €69,007 | €23,233 | -€45,774 | -66.3% |
| Cash at bank and in hand | 54/58 | €12,296 | €11,927 | -€368 | -3.0% |
| Deferred charges and accrued income | 490/1 | - | €100 | +€100 | |
| Total equity and liabilities | 10/49 | €382,351 | €323,950 | -€58,401 | -15.3% |
| Equity | 10/15 | €233,999 | €170,843 | -€63,156 | -27.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €228,999 | €165,843 | -€63,156 | -27.6% |
| Amounts payable | 17/49 | €148,352 | €153,107 | +€4,755 | +3.2% |
| Amounts payable after more than one year | 17 | €122,244 | €110,066 | -€12,177 | -10.0% |
| Financial debts | 170/4 | €122,244 | €110,066 | -€12,177 | -10.0% |
| Amounts payable within one year | 42/48 | €26,108 | €43,009 | +€16,901 | +64.7% |
| Current portion of amounts payable after more than one year | 42 | €21,649 | €13,044 | -€8,606 | -39.7% |
| Trade debts | 44 | €2,605 | €3,567 | +€962 | +36.9% |
| Suppliers | 440/4 | €2,605 | €3,567 | +€962 | +36.9% |
| Taxes, remuneration and social security | 45 | €1,854 | €13,706 | +€11,853 | +639% |
| Taxes | 450/3 | €97 | €13,706 | +€13,609 | +14,020% |
| Remuneration and social security | 454/9 | €1,756 | €0 | -€1,756 | -100% |
| Other amounts payable | 47/48 | - | €12,692 | +€12,692 | |
| Accrued charges and deferred income | 492/3 | - | €31 | +€31 | |
| Remuneration, social security and pensions | 62 | €46,490 | €188 | -€46,303 | -99.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,739 | €25,135 | -€604 | -2.3% |
| Other operating charges | 640/8 | €902 | €1,395 | +€493 | +54.7% |
| Gross operating margin | 9900 | €76,751 | €80,903 | +€4,152 | +5.4% |
| Operating profit (loss) | 9901 | €3,619 | €54,185 | +€50,566 | +1,397% |
| Financial income | 75/76B | €2,545 | €33 | -€2,512 | -98.7% |
| Recurring financial income | 75 | €2,545 | €33 | -€2,512 | -98.7% |
| Financial charges | 65/66B | €4,620 | €3,625 | -€995 | -21.5% |
| Recurring financial charges | 65 | €4,620 | €3,625 | -€995 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €1,544 | €50,593 | +€49,049 | +3,177% |
| Income taxes | 67/77 | €496 | €13,749 | +€13,253 | +2,673% |
| Profit (loss) for the period | 9904 | €1,048 | €36,844 | +€35,796 | +3,416% |
| Profit (loss) for the period to be appropriated | 9905 | €1,048 | €36,844 | +€35,796 | +3,416% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.